MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Petitioners petitioned the Court to redetermine respondent's determination of a $223,207 deficiency in the Federal estate tax of the Estate of Helen M. Noble (the estate) and a $50,221.57 addition to tax under section 6651(a)(1). Following concessions, we must decide the September 2, 1996, fair market value of the 11.6-percent interest in Glenwood State Bank (Glenwood Bank) that Helen N. Noble (decedent...
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